IT depends on what funds were used to pay with, as to what is deductible.
Out-of-Pocket Money - Can only be used to pay for the qualified education expenses of tuition, books and lab fees. That's it with no exceptions.
Scholarships & Grants - Can only be used to pay for the qualified education expenses of tuition, books and lab fees. That's it with no exceptions. However, a "grant" if specified in writing that it can be used for Room and Board, makes that room and board what's called an "unqualified but allowed" expense, provided that room and board was paid in direct support of the education.
QTP/529 Funds: Can be used to pay for the qualified education expenses of tuition, books and lab fees. These funds can also be used to pay for the "unqualified but allowed" expense of room and board, provided it was paid in direct support of the education.
For example, if you paid room and board with 529 funds for the months of June and July, but the student was not enrolled during those two months, then the room and board is not deductible because it's now allowed for those months the student was not enrolled.
Finally, understand that "room and board" is more than just rent. It also includes the cost of utilities, as well as the cost of food. If the student lives off-campus in other housing not provided by the college, then the expense claimed for rent/utilizes can not exceed what it would cost for the student to live in campus provided housing.
Additionally, if the college offers a "food plan" then the amount claimed for the "board" part can not exceed the cost of the food plan.
The only exceptions would be if on-campus housing was not available. If that was your case, then the college would have issued the student a letter specifically stating that on campus or campus housing was not available and that the student has no other choice but to acquire other accommodations.
